SHYAMAL TRADING COMPANY,RAJKOT vs. ITO, WARD-2(1)(2), RAJKOT, RAJKOT

ITA 290/RJT/2026Status: DisposedITAT Rajkot28 August 2026AY 2017-184 pages
AI SummaryAllowed

What did the Tribunal hold?

The tribunal condoned the delay in filing the appeal before the CIT(A). The tribunal set aside the CIT(A)'s ex-parte order and restored the matter to the Assessing Officer for de novo adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was filed belatedly by 178 days due to a mistake by their advocate. The CIT(A) passed an ex-parte order without considering the merits of the case, violating the principles of natural justice.

What were the issues?

Whether the ex-parte order passed by the CIT(A) violated the principles of natural justice and if the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Rajkot Bench, Rajkot

Before: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri Mehul Ranpura, Ld. AR
For Respondent: Shri Sanjay Kumar, Ld. CIT DR
Hearing: 06/08/2026

Dr. Arjun Lal Saini, AM: Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2017-18, is directed against the order under section 250 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the National Faceless Appeal Centre (NAC) Delhi/Commissioner of Income-tax (Appeals) [in short ‘NFAC/Ld.CIT(A)’], dated 15.12.2025, which in turn arises out of an assessment order passed by the Assessing Officer u/s 147 r.w.s. 144 of the Act, da

The order continues below.

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